The Resource Treatment of losses under OECD Pillars 1 and 2

Treatment of losses under OECD Pillars 1 and 2

Label
Treatment of losses under OECD Pillars 1 and 2
Title
Treatment of losses under OECD Pillars 1 and 2
Creator
Subject
Language
eng
Summary
In this article, the authors consider the tax treatment of losses under the OECD's unified approach to taxing the digital economy, focusing specifically on the treatment of losses incurred before the introduction of the new regime and losses incurred after the new regime
Citation source
In: Tax notes international. - Falls Church. - Vol. 99 (2020), no. 3 ; p. 323-333
http://library.link/vocab/creatorName
  • Dechsakulthorn, S
  • Glenn, K
  • Law, S.B
  • Myszka, J.A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • Unified Approach (OECD)
  • Pillar 1 (OECD)
  • Pillar 2 (OECD)
  • digital economy
  • losses
  • carry-over
Label
Treatment of losses under OECD Pillars 1 and 2
Instantiates
Publication
Label
Treatment of losses under OECD Pillars 1 and 2
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...